2014 (2) TMI 910

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..... The applicant is engaged in the manufacture and exporting of textile made-ups goods. They appointed overseas agents for procurement of export orders for textile products who had no office in India. The applicant-company paid commission to overseas agents for such services. Tax was demanded amounting to Rs.45,16,958/- under Section 73(1) of the Finance Act, 1994 along with interest under Section 75 .....

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..... so further submits that Notification No.14/2004-ST is also not applicable to them. 4. After hearing both sides and on perusal of the records, we find force in the submission of the learned authorised representative for the Revenue. However, the applicant had already deposited a sum of Rs.31,06,942/-, we find it sufficient for admission of the appeal and waive of pre-deposit of the balance amount .....

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